Hardin County budget hearing draws residents'concern over assessments, rollback and detention costs

Hardin County supervisors fielded hours of public comment at a March 26 public hearing on the proposed fiscal year 2025-26 budget, with residents pressing officials over mailed property-tax statements, rising assessments and county cost drivers such as juvenile detention and ambulance services.

County staff said the proposed budget increases the general fund by about $87,000, adds roughly $66,000 to a bridal services fund and shifts about $1.3 million into the general supplemental fund to restore carryover and cover expenses such as radio-system upgrades and payroll/FICA/IFR costs moved from secondary roads. "The big increase here is gonna be the general supplemental," said Speaker 2, who presented the budget highlights to the public.

Why it matters: Board members said their ability to limit property-tax impact on an individual homeowner is constrained because statewide reassessments, rollback calculations and school and city levies determine the final tax bill. Officials urged residents to treat the mailed notices as informational: the Department of Management provides the format and examples used in the mailings, which can be confusing, a county official said. "Those [truth-in-taxation statements] should be really easy to read. They're not," Speaker 4 said as they walked through the form and its limitations.

Residents told the supervisors that mailed examples overstate the impact for many taxpayers and urged greater clarity. One resident criticized the meeting format and lack of remote access: "You were supposed to be public servants. You serve the citizens of this county, not yourselves," said Speaker 8 during public comment.

Costs driving the ask: Board members and members of the public singled out the county's share of juvenile detention expenses. Speaker 2 described the range of per-diem charges and long stays at a regional juvenile detention center and provided an example: a 46-day stay cost the county roughly $18,000 (not including medication). That liability, officials said, and higher prices for equipment and materials such as rock for roads helped explain the requested increases.

Rollbacks and assessed value: Staff reviewed how the state's rollback and valuation rules alter taxable value: examples in the discussion showed prior rollback factors around 54.6501%, with the current example at about 46.3824%, changes that complicate year-to-year comparisons. Officials said higher assessed values do not automatically mean proportionally higher taxes because levies and rollback interact countywide.

EMS and local services: Officials also discussed the option of placing an EMS-as-essential-services referendum on the ballot to centralize funding and stabilize ambulance coverage countywide. Speaker 4 outlined how such a referendum would specify funding amounts and service deliverables for voters to approve or reject.

Public response and next steps: Many residents said they are struggling with higher insurance, fuel and food costs and are concerned about additional tax pressure. County staff emphasized that the proposed levy request raises the county's overall ask by less than 1.5% but that individual impacts vary with reassessments and other taxing districts. The board closed the hearing after public comment, and supervisors said the budget process will continue with final numbers and formal action later in the process.

Votes at a glance: The board approved routine business items at the meeting including today's agenda, minutes from 03/19/2025 and claims for payment (03/26/2025). Supervisors set the FY2025-26 budget hearing for 04/23/2025 at 9:02 a.m. in the Large Conference Room at the Hardin County Courthouse. A motion to enter a closed session under Iowa Code 21.5(1)(c) for litigation matters was approved earlier in the session. The public hearing was closed by voice vote and the meeting adjourned.